DOCHODY WŁASNE JEDNOSTEK SAMORZĄDU TERYTORIALNEGO W POLSCE
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Date
2009
Authors
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Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
SELF-GENERATED REVENUES OF LOCAL GOVERNMENTS IN POLAND
Abstract
The classification and definition of the local government revenue differs when it comes to law and
law literature. One of the categories found within both is a self-generated revenue. Its numerous
definitions, however, often contradict one another, and consequently there are different opinions
regarding the depth of financial independence at particular levels of local government.
The purpose of the study was to explain the meaning of self-generated revenue of a local
government as well as indicate its sources, structures and the controversies involved. Furthermore,
the study aimed to explain how this particular type of revenue fits into the income structure of the
local government and how independent the local government in Poland is. The answer to this question
may to be achieved by detailed analyses of the attributes of the local government’s self-generated
income and empirical data reflecting the local government’s income structure between 1999 and 2007.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 71, 2009, z. 3, s. 143-161
Seria
ISBN
ISSN
0035-9629